Central Engineering Co. v. United States

OPINION AND ORDER

REYNOLDS, District Judge.

This is an action for refund of federal excise taxes paid pursuant to the motor vehicle excise tax statutes [§ 4061 (a) & (b) of the Internal Revenue Code of 1954], plus interest and costs, that the plaintiff alleges were illegally and erroneously collected for the third quarter of 1961 through the third quarter of 1968. Jurisdiction of this court is founded on § 1346(a) (1) of Title 28 of the United States Code of Laws.

Jurisdiction in this matter is limited, however, to that amount of the suit paid by one J. J. Turner for which the plaintiff has…